# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Paragraph 1: Regulation 1 – interpretation, etc


After regulation 1(2), insert—
“(2A) The provision these Regulations make for company tax returns relates to Schedule 18 to the Finance Act 1998 (corporation tax – company tax returns, etc), consequently where they refer to—
(a) “company tax return”, it has the meaning in paragraph 3 of that Schedule,
(b) “return period”, it means the period for which a company tax return is required under paragraph 5 of that Schedule,
(c) “amendment”, it has the meaning in paragraph 15 of that Schedule, and
(d) “filing date”, it has the meaning in paragraph 14 of that Schedule (but it has the meaning in paragraph 35(2) when in connection with a company tax return for an “outstanding period” in paragraph 35(1)).
(2B) The “extra time” in connection with the filing date mentioned in regulation 3(8)(c) refers to a stage—
(a) for which there is an excuse for late delivery of the company tax return under paragraph 19 of Schedule 18 to the Finance Act 1998 (delivery of accounts to registrar of companies in time); or,
(b) arising under section 117(2) of that Act in conjunction with section 118(2) of the Management Act (further time allowed by the Board, reasonable excuse for being late, etc).”.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.